Partnertax.ai
Start free trial →

Code of Arkansas Rules Title 26 — Taxation

26 CAR § 30-1215

Interest accrued on underpayments of tax — Rate

Official textcodeofarrules.arkansas.gov

# (a)

Interest on underpayments of tax shall be due and payable at the rate of ten percent (10%) per annum from the date such tax was due to be paid until the date of payment.

# (b)

Sales and use tax is due to be paid on the twentieth day of the month following the month in which the sale occurs.

# (c)

Interest on any unpaid sales or use tax begins to accrue on the twenty-first day of the month in which the tax is due.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 30-1148 · Exemptions from tax — Manufacturing exemption — Specific…
  2. 30-1149 · Exemptions from tax — Manufacturing exemption — Specific…
  3. 30-1150 · Exemptions from tax — Manufacturing exemption — Pollution…
  4. 30-1151 · Exemptions from tax — Manufacturing exemption — Specific…
  5. 30-1152 · [Reserved]
  6. 30-1153 · Exemptions from tax — Textbooks and other instructional…
  7. 30-1201 · Sales to credit unions
  8. 30-1202 · Tax collected by seller — Prohibited practice — Tax due on…
  9. 30-1203 · Sellers required to obtain a permit
  10. 30-1204 · Cancellation of permit — Automatic expiration of permit
  11. 30-1205 · [Reserved]
  12. 30-1206 · Legal opinions issued by the Department of Finance and…
  13. 30-1207 · Determination of tax due — Sourcing transactions
  14. 30-1208 · Reports, returns, and remittances
  15. 30-1209 · Cash basis returns
  16. 30-1210 · Persons liable for tax and exemptions
  17. 30-1211 · Record keeping and record retention
  18. 30-1212 · Assessments
  19. 30-1213 · Refunds
  20. 30-1214 · Administrative and judicial remedies
  21. 30-1215 · Interest accrued on underpayments of tax — Rate
  22. 30-1216 · Overpayments and refunds — Interest on overpayments and…
  23. 30-1217 · Discount for prompt payment
  24. 30-1218 · Penalties
  25. 30-1219 · Bad checks and acceptance of personal checks
  26. 30-1220 · Direct payment to the state
  27. 30-1221 · Transient business required to post bond
  28. 30-1222 · Business closure
  29. 30-1223 · Wholesalers to furnish list of retailers
  30. 30-1224 · Local gross receipts taxes
  31. 30-1225 · Rebates for qualifying purchases
  32. 30-1226 · Bundled transactions
  33. 30-1301 · Purpose
  34. 30-1302 · Definitions
  35. 30-1303 · Amount and nature of tax
  36. 30-1304 · Collection of tax
  37. 30-1305 · Voluntary seller registration
  38. 30-1306 · Return and payment of tax
  39. 30-1307 · [Reserved]
  40. 30-1308 · Exemption
Full table of contents →